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UNIT 4 : SUBSIDIARY BOOKS
Subsidiary Books: Subsidiary Books are also known as primary books. They are the books of
original entry. Generally following subsidiary books are used in the business.
Cash Book: To record receipts and payment of cash, including receipts into and payments
out of the Bank.
Purchase Book: To record credit pure purchases of goods dealt in or of the materials and
stores required in the factory
Purchase Returns Books: To records the returns of goods and materials previously
purchased.
Sales Book: To record the credit sales of the goods dealt in by the firm.
Sale Return Book: To record the returns made by the customers.
Bills Receivable Book: To record the receipts of promissory notes or hundies, from various
parties.
Bills Payable Book: To record the issue of promissory notes or hundies from various parties.
Journal (Proper): To record the transactions: which cannot be recorded in any of the books
mentioned above.
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